MANAGEMENT CONSULTING & INFORMATION TECHNOLOGY SERVICES: what changed
What changed
MANAGEMENT CONSULTING & INFORMATION TECHNOLOGY SERVICES
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€79,434
2024 · €97,073-€17,639
Equity
€1.0m
2024 · €924,450+€79,434
Cash
€3,301
2024 · €12,441-€9,140
Balance sheet total
€1.3m
2024 · €1.3m+€13,154
Largest movements
Assets
- Current investments +€63,207
up €63,207 (+22.3%), from €283,369 to €346,577
- Tangible fixed assets -€52,258
down €52,258 (-5.3%), from €992,711 to €940,452
of which Other tangible fixed assets: -€40,891
Equity and liabilities
- Profit (loss) carried forward +€79,434
up €79,434 (+12.3%), from €645,464 to €724,898
- Debts after one year -€44,169
down €44,169 (-21.4%), from €206,606 to €162,438
- Other debts -€21,054
down €21,054 (-40.3%), from €52,261 to €31,207
Income statement
- Gross operating margin -€16,017
down €16,017 (-9.1%), from €175,923 to €159,906
- Depreciation +€8,699
up €8,699 (+17.4%), from €49,931 to €58,630
- Taxes -€6,893
down €6,893 (-25.4%), from €27,084 to €20,191
- Financial charges -€2,894
down €2,894 (-38.6%), from €7,493 to €4,599
- Financial income -€2,308
down €2,308 (-26.8%), from €8,624 to €6,316
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€97,073
Gross operating margin
-€16,017
Depreciation
-€8,699
Other operating charges
-€401
Financial income
-€2,308
Financial charges
+€2,894
Taxes
+€6,893
Result 2025
€79,434
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€103,747
Investment
-€69,579
Financing
-€43,308
Cash 2024
€12,441
From operations (derived)
+€103,747
Net result for the year
+€79,434
Depreciation
+€58,630
Receivables within one year
-€10,584
Deferred charges and accrued income
-€761
Trade debts
-€4,333
Tax, wage and social debts
+€1,065
Other debts
-€21,054
Accrued charges and deferred income
+€1,350
Investment (derived)
-€69,579
Investment in fixed assets (net)
-€6,371
Current investments
-€63,207
Financing
-€43,308
Debts after one year
-€44,169
Current portion of long-term debt
+€860
Cash 2025
€3,301
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,307,379 | €1,320,533 | +€13,154 | +1.0% |
| Fixed assets | 21/28 | €992,775 | €940,517 | -€52,258 | -5.3% |
| Tangible fixed assets | 22/27 | €992,711 | €940,452 | -€52,258 | -5.3% |
| Plant, machinery and equipment | 23 | €6,489 | €5,494 | -€994 | -15.3% |
| Furniture and vehicles | 24 | €68,788 | €58,415 | -€10,373 | -15.1% |
| Other tangible fixed assets | 26 | €917,434 | €876,543 | -€40,891 | -4.5% |
| Financial fixed assets | 28 | €64 | €64 | = | 0.0% |
| Current assets | 29/58 | €314,604 | €380,016 | +€65,412 | +20.8% |
| Amounts receivable within one year | 40/41 | €16,416 | €26,999 | +€10,584 | +64.5% |
| Trade receivables | 40 | €16,416 | €26,999 | +€10,584 | +64.5% |
| Current investments | 50/53 | €283,369 | €346,577 | +€63,207 | +22.3% |
| Cash at bank and in hand | 54/58 | €12,441 | €3,301 | -€9,140 | -73.5% |
| Deferred charges and accrued income | 490/1 | €2,378 | €3,139 | +€761 | +32.0% |
| Total equity and liabilities | 10/49 | €1,307,379 | €1,320,533 | +€13,154 | +1.0% |
| Equity | 10/15 | €924,450 | €1,003,884 | +€79,434 | +8.6% |
| Contributions | 10/11 | €243,600 | €243,600 | = | 0.0% |
| Reserves | 13 | €35,386 | €35,386 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,026 | €11,026 | = | 0.0% |
| Distributable reserves | 133 | €24,360 | €24,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €645,464 | €724,898 | +€79,434 | +12.3% |
| Amounts payable | 17/49 | €382,929 | €316,649 | -€66,280 | -17.3% |
| Amounts payable after more than one year | 17 | €206,606 | €162,438 | -€44,169 | -21.4% |
| Financial debts | 170/4 | €206,606 | €162,438 | -€44,169 | -21.4% |
| Amounts payable within one year | 42/48 | €168,961 | €145,500 | -€23,462 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €43,308 | €44,169 | +€860 | +2.0% |
| Trade debts | 44 | €7,381 | €3,047 | -€4,333 | -58.7% |
| Suppliers | 440/4 | €7,381 | €3,047 | -€4,333 | -58.7% |
| Taxes, remuneration and social security | 45 | €66,011 | €67,077 | +€1,065 | +1.6% |
| Taxes | 450/3 | €14,829 | €15,846 | +€1,017 | +6.9% |
| Remuneration and social security | 454/9 | €51,182 | €51,231 | +€48 | +0.1% |
| Other amounts payable | 47/48 | €52,261 | €31,207 | -€21,054 | -40.3% |
| Accrued charges and deferred income | 492/3 | €7,361 | €8,711 | +€1,350 | +18.3% |
| Non-recurring operating income | 76A | €8,962 | - | -€8,962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,931 | €58,630 | +€8,699 | +17.4% |
| Other operating charges | 640/8 | €2,967 | €3,368 | +€401 | +13.5% |
| Gross operating margin | 9900 | €175,923 | €159,906 | -€16,017 | -9.1% |
| Operating profit (loss) | 9901 | €123,025 | €97,908 | -€25,117 | -20.4% |
| Financial income | 75/76B | €8,624 | €6,316 | -€2,308 | -26.8% |
| Recurring financial income | 75 | €8,624 | €6,316 | -€2,308 | -26.8% |
| Financial charges | 65/66B | €7,493 | €4,599 | -€2,894 | -38.6% |
| Recurring financial charges | 65 | €7,493 | €4,599 | -€2,894 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €124,157 | €99,625 | -€24,531 | -19.8% |
| Income taxes | 67/77 | €27,084 | €20,191 | -€6,893 | -25.4% |
| Profit (loss) for the period | 9904 | €97,073 | €79,434 | -€17,639 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €97,073 | €79,434 | -€17,639 | -18.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.